Tax Rates >> Car & Fuel Benefits

Car & Fuel Benefits


The following rates apply for 2012/13:

CO2 emissions grams per kilometre Petrol
% of list price		 Diesel
% of list price
1 - 75 5 8
76 - 99 10 13
100 - 104 11 14
105 - 109 12 15
110 - 114 13 16
115 - 119 14 17
120 - 124 15 18
125 - 129 16 19
130 - 134 17 20
135 - 139 18 21
140 - 144 19 22
145 - 149 20 23
150 - 154 21 24
155 - 159 22 25
160 - 164 23 26
165 - 169 24 27
170 - 174 25 28
175 - 179 26 29
180 - 184 27 30
185 - 189 28 31
190 - 194 29 32
195 - 199 30 33
200 - 204 31 34
205 - 209 32 35
210 - 214 33 35
215 - 219 34 35
220 and above 35 35
2012/13


To find the CO2 figure for your car, you can...

For cars registered from 1 January 1998 with no CO2 emissions figures, the tax charge is 15% of the list price for engines up to 1,400 cc, 22% for engines of 1,401 cc to 2,000 cc and 32% for engines above 2,000 cc

Where cars have zero CO2 emissions in all circumstances, the car benefit charge is reduced to zero

List price is reduced for capital contributions made by the employee up to £5,000

Employee contributions reduce the taxable benefit by the amount paid

There are various discounts on the percentages for car driven on alternative fuels

Fuel Benefits:

The car fuel benefit is calculated by applying the above car benefit percentage to a figure of £18,800 (2010/11 - £18,000)

The fuel benefit charge is proportionately reduced if provision of private fuel ceases part way through the year

The fuel benefit is reduced to nil only if the employee pays for all private fuel